1988 (6) TMI 305

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....tax revision case is whether the freight charges are not liable to be included in the turnover of the assessee. The assessee, Andhra Pradesh Paper Mills, Rajahmundry is a manufacturer of paper. For the assessment years 1970-71, 1971-72 and 1972-73, the assessee claimed exemption in respect of the turnover representing freight charges and certain other items. In this case we are concerned only with....

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....arties should make a difference. According to the department, by virtue of the said clause, the title to the goods passes to the buyer only on the expiry of seven days from the date of arrival of goods at the destination point. This contention was rejected by the Tribunal. Clause 4(e) reads as follows: "Buyers will inspect the goods immediately on arrival thereof and will within 7 days from the....